Occasional Rain Ltd - Filleted accounts

Registered number

SC812167

Occasional Rain Ltd

Filleted Accounts

31 August 2025

Occasional Rain Ltd
Registered number:		SC812167
Balance Sheet
as at 31 August 2025

Notes			2025
£
Fixed assets
Tangible assets	3		2,528

Current assets
Cash at bank and in hand		41,570

Creditors: amounts falling due within one year	4	(29,751)

Net current assets			11,819

Net assets			14,347

Capital and reserves
Called up share capital			1
Profit and loss account			14,346

Shareholder's funds			14,347

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Duncan Drummond
Director
Approved by the board on 3 November 2025

Occasional Rain Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicle	25% Straight Line Method

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025
Number

	Average number of persons employed by the company		1


3	Tangible fixed assets
			Motor vehicles
£
	Cost
	Additions		2,615
	At 31 August 2025		2,615

	Depreciation
	Charge for the year		87
	At 31 August 2025		87

	Net book value
	At 31 August 2025		2,528


4	Creditors: amounts falling due within one year		2025
£

	Directors loan account		1,231
	Corporation Tax		22,482
	Other social security costs		5,863
	Other creditors		175
			29,751


5	Other information

	Occasional Rain Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:

	3 Blackford Glen Road
	Edinburgh
	Scotland
	EH16 6AD